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IFRS update - Week 18-19, 2019

Een wekelijks overzicht van de laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) en externe verslaggeving.

RJ-Uiting 2019-8 'Ontwerp-alinea's RJ 400 Bestuursverslag met betrekking tot diversiteitsbeleid'
De Raad voor de Jaarverslaggeving heeft RJ-Uiting 2019-8 'Ontwerp-alinea's RJ 400 Bestuursverslag met betrekking tot diversiteitsbeleid' uitgebracht.

IASB proposes targeted amendments to IFRS Standards in response to IBOR reform
The International Accounting Standards Board (Board) has published for public comment proposed changes to the old and new financial instruments Standards, IAS 39 and IFRS 9, in light of the reform of interest rate benchmarks such as interbank offer rates (IBORs).
(Bron: IFRS Foundation)

IFRS Foundation consults on proposed amendments to its Due Process Handbook
The Trustees of the IFRS Foundation are inviting stakeholder comment on proposed amendments to its Due Process Handbook,the procedural requirements followed by the International Accounting Standards Board and the IFRS Interpretations Committee.
(Bron: IFRS Foundation)

SEC proposes changes to disclosures on acquisitions and disposals
The SEC on Friday proposed rules changes designed to provide investors improved information about acquired and disposed businesses while reducing the cost and complexity to businesses preparing disclosures.
(Bron: Journal of Accountancy)

FASB makes minor adjustments to financial instruments rules
FASB issued clarifications and minor improvements Thursday to its recently issued accounting standards for credit losses, hedging, and recognition and measurement.
(Bron: Journal of Accountancy)

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